https://www.taxtmi.com/caselaws?id=291014 The ITAT allowed the appeal, directing the deletion of the Rs. 30,000 addition made for low household withdrawals. The Tribunal emphasized the requirement of incriminating material and proper satisfaction for additions under Section 153A/153C, in line with established legal principles. en-us Fri, 08 Jan 2016 00:00:00 +0530 Sat, 24 Oct 2020 13:01:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291014 The ITAT allowed the appeal, directing the deletion of the Rs. 30,000 addition made for low household withdrawals. The Tribunal emphasized the requirement of incriminating material and proper satisfaction for additions under Section 153A/153C, in line with established legal principles. Case-Laws Income Tax Fri, 08 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291014